Southern Province Cement Co. Announces Its Interim Financial Results For The Period Ending On 2026-09-30 ( Nine Months )

Element List	Current Quarter	Similar quarter for previous year	%Change	Previous Quarter	% Change
Sales/Revenue	238	219	8.675	201	18.407
Gross Profit (Loss)	51	28	82.142	52	-1.923
Operational Profit (Loss)	32	10	220	32	-
Net Profit (Loss) Attributable to Shareholders of the Issuer	5	3	66.666	24	-79.166
Total Comprehensive Income Attributable to Shareholders of the Issuer	5	3	66.666	24	-79.166
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Current Period	Similar period for previous year	%Change
Sales/Revenue	641	634	1.104
Gross Profit (Loss)	126	99	27.272
Operational Profit (Loss)	68	46	47.826
Net Profit (Loss) Attributable to Shareholders of the Issuer	25	22	13.636
Total Comprehensive Income Attributable to Shareholders of the Issuer	25	22	13.636
Total Shareholders Equity (after Deducting Minority Equity)	3,056	3,165	-3.443
Profit (Loss) per Share	0.18	0.15
All figures are in (Millions) Saudi Arabia, Riyals

Element List	Amount	Percentage of the capital (%)
Profit (Losses) Resulting From The Change In Investment Propertie’s Fair Value	-	-
All figures are in (Millions) Saudi Arabia, Riyals

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the same quarter of the last year is: The increase in revenue for the current quarter, compared to the same quarter of the previous year, is due to an increase in export sales volume.

The reason of the increase (decrease) in the net profit during the current quarter compared to the same quarter of the last year is: The increase in net profit for the current quarter, compared to the same quarter of the previous year, is due to higher revenues—driven by an increase in export sales volume—and a decrease in the cost of sales, despite the increase in financing costs.

The reason of the increase (decrease) in the sales/ revenues during the current quarter compared to the previous one is: The increase in revenue is due to an increase in export sales volume.

The reason of the increase (decrease) in the net profit (loss) during the current quarter compared to the previous one is: The reason for the decrease in net profit for the current quarter compared to the previous quarter is due to the increase in financing costs.

The reason of the increase (decrease) in the sales/ revenues during the current period compared to the same period of the last year is: The increase in revenue for the current period, compared to the corresponding period of the previous year, is due to an increase in export sales volume.

The reason of the increase (decrease) in the net profit during the current period compared to the same period of the last year is: The increase in net profit for the current period, compared to the same period of the previous year, is due to higher revenues—driven by an increase in export sales volumes—and a decrease in the cost of sales, despite an increase in selling and distribution expenses and finance costs.

Statement of the type of external auditor's report: Unmodified conclusion

Comment mentioned in the external auditor’s report, mentioned in any of the following paragraphs (other matter, conservation, notice, disclaimer of opinion, or adverse opinion): None

Reclassification of Comparison Items: Some comparative figures have been reclassified to conform to the current presentation.

Additional Information: -